What are the core values of auditors?

The core values of auditors are the concrete embodiment of socialist core values in the audit field, which can be summarized as "responsibility, loyalty, honesty, legality, independence and dedication" 12.

-Responsibility. That is to say, with the spirit and attitude of being highly responsible for the country and people, history and law, we should conscientiously perform the duties of auditing supervision entrusted by the Constitution and laws, give full play to the function of auditing "immune system", be a "guardian" of public finance, earnestly safeguard people's interests and national security, promote the improvement of national governance, and ensure the healthy operation of the economy and society.

Loyalty. Is to uphold the infinite loyalty to the party, the country, the people, the law and the cause, firmly establish the awareness of party member, civil servants and auditors, always adhere to the truth and justice, and persevere.

-incorruptible. Is to adhere to self-vigilance, self-examination, self-discipline, strictly regulate their own thoughts and behaviors, and truly be honest and clean, and do things cleanly.

-According to the law. It is to respect and fear the law, consciously abide by the law, carry out audit work in accordance with the provisions and requirements of the law, and use legal means to defend the dignity of the law within the scope of legal authorization.

Independence. Selfless and fearless, adhere to principles, dare to face difficulties, withstand the influence and interference of external factors, be objective and impartial. Auditors shall not participate in activities that affect audit independence, and shall not participate in the management activities of the audited entity.

Dedication. Diligent and dedicated, conscientious, enterprising, devoted, no regrets, and strive to contribute to the development of auditing.